Andrew Malahowski

Latest Publications

Both chambers of the Illinois General Assembly adopted the Conference Committee Report to Senate Bill 1 on December 3, 2013. The bill provides comprehensive pension reform for four state retirement systems – the Teachers’...more

Health Care Reform: IRS Transitional Relief Delays Pay or Play Reporting and Penalties -
As we reported in an alert on July 3, the IRS has provided transitional relief to employers that delays pay or play reporting and...more

In 21st Century America, a single blog post can apparently change everything. Tuesday, a Treasury Notes blog post revealed that the Affordable Care Act’s pay or play penalties and reporting will be delayed one year, until...more

The Department of Health and Human Services issued final regulations on the Affordable Care Act’s standards for essential health benefits, actuarial value, and accreditation. While these regulations primarily affect...more

By far the most important issue for employers to consider under the Affordable Care Act (ACA) is the employer “free rider penalty,” often referred to as “pay or play.” Instead of forcing employers to provide group health...more

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